How to make sure the correct duty is applied to goods you bring into Northern Ireland from countries outside of the EU and UK
Find out how to declare your goods so the correct duty is applied.
The government and the EU have agreed the Windsor Framework.
If you바카라 사이트檙e a business that brings goods into Northern Ireland from countries outside of both the EU and UK, you will need to provide declarations for those goods. You must make sure that you complete your declarations correctly so that the right tariff treatment is applied to the goods.
Whether duty is payable on the goods you bring into Northern Ireland from countries outside of both the EU and UK, and how much duty that is, will depend on:
- the applicable UK and EU rates of duty including where goods are subject to a preferential rate of duty under a free trade agreement or where goods are eligible for duty relief 바카라 사이트� this is explained in the calculating applicable duty section of this guidance
- whether goods are 바카라 사이트榓t risk바카라 사이트� of onward movement to the EU (this is explained in the declaring goods 바카라 사이트榥ot at risk바카라 사이트� section of this guidance) 바카라 사이트� if the goods you bring into Northern Ireland from outside of both the EU and UK are:
- 바카라 사이트榓t risk바카라 사이트�, then the applicable EU rate of duty will be due
- 바카라 사이트榥ot at risk바카라 사이트�, then the applicable UK duty will be due
- if you바카라 사이트檙e able to use customs special procedures to suspend, and in some cases get partial or full relief from import duty 바카라 사이트� this is explained in the suspending duty through special procedures section of this guidance
Declaring goods 바카라 사이트榥ot at risk바카라 사이트�
If you바카라 사이트檙e moving goods into Northern Ireland from countries outside of both the EU and UK then you will either need to pay the applicable EU or UK rate of duty, depending on whether your goods are 바카라 사이트榓t risk바카라 사이트� or 바카라 사이트榥ot at risk바카라 사이트�.
Your goods will be 바카라 사이트榓t risk바카라 사이트� where the applicable EU rate of duty is more than the applicable UK duty and the difference is equal to or more than 3 percentage points. The applicable EU rate of duty will be due on these goods as they are automatically 바카라 사이트榓t risk바카라 사이트�.
Where your goods are not automatically 바카라 사이트榓t risk바카라 사이트� because of the applicable EU rate of duty, you may consider if you can declare these goods 바카라 사이트榥ot at risk바카라 사이트� under the UK Internal Market Scheme. To do this, you will need to:
- be authorised under the UK Internal Market Scheme
- make sure your goods meet the requirement to be declared 바카라 사이트榥ot at risk바카라 사이트� 바카라 사이트� including additional requirements where goods are subject to processing in Northern Ireland
- make sure the goods are not subject to EU trade remedies, you can check the 바카라 사이트� where goods are subject to EU trade remedies they cannot be declared 바카라 사이트榥ot at risk바카라 사이트� under the UK Internal Market Scheme
Once you바카라 사이트檙e authorised for the UK Internal Market Scheme, you should use the UK Internal Market Scheme authorisation for goods that you move on and after the date that you바카라 사이트檙e authorised.
You can declare your goods 바카라 사이트榥ot at risk바카라 사이트� where the UK duty is equal to or more than the applicable EU rate of duty. The UK duty will be due on these goods. You cannot declare goods that will be subject to processing in Northern Ireland as 바카라 사이트榥ot at risk바카라 사이트�, unless you meet the additional processing requirements for these goods.
If you바카라 사이트檙e completing an import supplementary declaration, you should use the authorisation you held at the time your goods were moved.
Calculating applicable duty
To calculate the applicable duty due on the goods you bring into Northern Ireland from countries outside of both the EU and UK, you must consider:
- the applicable EU tariff 바카라 사이트� use the
- the applicable UK tariff 바카라 사이트� use the
- whether the goods are subject to EU or UK trade remedies, you can check the Trade defence investigations section in the 바카라 사이트� where goods are subject to they cannot be declared 바카라 사이트榥ot at risk바카라 사이트� under the UK Internal Market Scheme
- whether the goods meet rules of origin requirements to claim a preferential tariff under a Free Trade Agreement 바카라 사이트� check your goods meet the rules of origin
- whether you can claim duty relief 바카라 사이트� check if you can pay a reduced amount of Customs Duty
Claiming preference under a Free Trade Agreement
Where goods meet the relevant rules of origin requirements, the preferential rates under separate EU and UK free trade agreements with other countries should be used when calculating the applicable duty to decide if the goods are 바카라 사이트榓t risk바카라 사이트� or not. To do this, you must keep supporting evidence that your goods meet the requirements to claim the preferential rate. Evidence requirements will be different for each agreement. You can find general guidance in 바카라 사이트榞et proof of origin for your goods바카라 사이트�.
If you바카라 사이트檙e bringing goods into Northern Ireland from a country that has a free trade agreement with the EU, you can claim a preferential rate if:
- your goods are 바카라 사이트榓t risk바카라 사이트�
- your goods meet the relevant rules of origin requirements for the EU agreement and you hold appropriate evidence
If you바카라 사이트檙e bringing goods into Northern Ireland from a country that has a free trade agreement with the UK, you can claim a preferential rate if your goods:
- are 바카라 사이트榥ot at risk바카라 사이트�
- meet the relevant rules of origin requirements for the UK agreement and you hold appropriate evidence
If you bring goods into Northern Ireland from a country that has a separate free trade agreement with both the UK and EU, the preferential rates should be used to calculate the duty, provided:
- the goods meet the rules of origin requirements under both agreements
- you hold supporting evidence
If the duty under both agreements is 0% then, subject to there being no other duty, measures or reliefs, including consideration of the 바카라 사이트榓t risk바카라 사이트� rules on goods subject to processing and trade remedies, the goods will be 바카라 사이트榥ot at risk바카라 사이트� and the UK preferential duty (0%) will be due.
If your goods are only able to meet the rules of origin requirements under the UK free trade agreement, then the applicable EU rate of duty will be at the Most Favoured Nation (MFN) rate.
Where the applicable EU rate of duty is:
- more than the applicable UK duty, and the difference is equal to or more than 3 percentage points, the goods will be automatically 바카라 사이트榓t risk바카라 사이트� and the applicable EU rate of duty will be due
- more than the applicable UK duty, but the difference is less than 3 percentage points, traders may consider if they meet the conditions to declare the goods 바카라 사이트榥ot at risk바카라 사이트� under the UK Internal Market Scheme
Suspending duty through special procedures
You may want to consider using customs special procedures to suspend the duty payment on the goods you bring into Northern Ireland where duty would otherwise be due. Special procedures can help with cashflow, by delaying or in some cases removing the need for duty payment, including where you:
- are not yet certain about the final destination of your goods
- will be processing or storing your goods before selling or re-exporting them
Find out more about customs special procedures in 바카라 사이트榩ay less or no duty on goods you store, repair, process or temporarily use바카라 사이트�.
You can declare goods 바카라 사이트榥ot at risk바카라 사이트� when they are declared into, and discharged from, special procedures subject to meeting the relevant conditions to declare goods 바카라 사이트榥ot at risk바카라 사이트�. If you declare your goods 바카라 사이트榓t risk바카라 사이트� on entry to the special procedure, this does not stop you from declaring them 바카라 사이트榥ot at risk바카라 사이트� when you declare them out of the procedure.
A financial guarantee is usually required while duty is suspended. If you바카라 사이트檙e able to declare your goods 바카라 사이트榥ot at risk바카라 사이트� on entry to the special procedure in Northern Ireland and UK duty has not been paid yet, your guarantee requirement will be at the UK rate of duty. If the goods are 바카라 사이트榓t risk바카라 사이트�, the guarantee requirement will be at the applicable EU rate of duty.
When discharging your goods from a special procedure into free circulation in Northern Ireland, you바카라 사이트檒l need to work out if your goods are 바카라 사이트榓t risk바카라 사이트� or 바카라 사이트榥ot at risk바카라 사이트� in the same way as you would at import. If:
- your goods are 바카라 사이트榓t risk바카라 사이트� when leaving the special procedure, the applicable EU rate of duty will be due in full
- you바카라 사이트檙e able to declare your goods 바카라 사이트榥ot at risk바카라 사이트� and UK duty has not yet been paid, then the applicable UK duty will be due in full
When discharging your goods from a special procedure, and not into free circulation in Northern Ireland, if you:
- export your goods to a country outside of both the EU and the UK, no duty will be due
- move your goods to free circulation in Great Britain, UK duty will be due
If you바카라 사이트檙e bringing goods into Northern Ireland for processing and do not meet the additional requirements to declare these goods 바카라 사이트榥ot at risk바카라 사이트�, the inward processing procedure may be useful. You can also check the additional requirements for goods subject to processing in 바카라 사이트榙eclaring goods you bring into Northern Ireland 바카라 사이트榥ot at risk바카라 사이트� of moving to the EU바카라 사이트�. You can suspend duty while you process your goods and do not need to take into account the processing undertaken during the procedure when declaring goods 바카라 사이트榥ot at risk바카라 사이트� when you declare them out of the procedure.
If you바카라 사이트檙e not sure of the final destination of your goods when bringing them into Northern Ireland, the customs warehousing procedure may be useful. You can suspend duty while you store goods in the customs warehouse. When discharging goods from the procedure, you can declare those that are:
- destined for the EU, 바카라 사이트榓t risk바카라 사이트�
- staying in Northern Ireland, 바카라 사이트榥ot at risk바카라 사이트�, subject to meeting the other 바카라 사이트榥ot at risk바카라 사이트� requirements
Updates to this page
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You can no longer apply for authorisation under the UK Trader Scheme. You must register for the UK Internal Market Scheme.
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This page has been updated with information about how to declare goods into Northern Ireland from the rest of the world.